【作者】 曾鹏； 魏法杰； 乐群星；

【Author】 ZENG Peng WEI Fa-jie YUE Qun-xing (School of Economics and Management,Beihang University,Beijing100083,China)

【机构】 北京航空航天大学经济管理学院；

【摘要】 对于成本控制问题,研究多集中在制造领域,其中以ABC 方法的应用为研究热点。在武器装备研制过程的成本控制问题上,相关的研究较少。本文尝试以技术参数集为桥梁,来构建基于WBS+BP 的成本控制体系。通过实例研究表明,该体系能够对研制过程进行快速的成本估算,且当研制过程中的技术参数发生变化时,能够及时给出成本变化信息,有利于设计过程的成本控制。更多还原

【Abstract】 The cost controlling model mainly condenses in the producing field,and ABC(activity-based costing)isused greatly.However,in the field of R&D,especially,for weapon,there are a few relative researches.Because thecourse possesses big complexity and uncertainty,the traditional approaches,even ABC,are of little effect.In thispaper,a new system is proposed to solve this problem.The system is based on technique parameters set,where tech-nique of artificial neutral networks is used.The system makes for controlling costs in the course of design,which pro-vides information about cost alteration on time,when design parameters change or design project begins.更多还原